(a)      The administration, expenditure, and accounting of all sum or sums raised, borrowed, or obtained by any county under this subtitle shall be subject to the control of the county commissioners or the public body in the county that the county commissioners designate, including the county welfare board, the county civil works board, or any similar public body in the county cooperating with the State or federal government in the administration of public relief or civil works funds.

      (b)      The administration, expenditure, and accounting of all sum or sums raised, borrowed, or obtained by any municipal corporation under this subtitle shall be subject to the control of the governing body of the municipal corporation or the public body that the governing body designates.